Raj Mashruwala

University of Calgary - Haskayne School of Business

2500 University Drive NW

Calgary, Alberta T2N 1N4

Canada

SCHOLARLY PAPERS

12

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SSRN CITATIONS
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Top 24,864

in Total Papers Citations

17

CROSSREF CITATIONS

15

Scholarly Papers (12)

1.

The Moderating Effect of Prior Sales Changes on Asymmetric Cost Behavior

Journal of Management Accounting Research, 26(2), 221-242, 2014
Number of pages: 36 Posted: 17 May 2006 Last Revised: 23 Jul 2015
Temple University - Department of Accounting, Temple University - Fox School of Business and Management - Department of Accounting, American University of Sharjah - School of Business and Management and University of Calgary - Haskayne School of Business
Downloads 1,916 (8,548)
Citation 21

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optimism, pessimism, cost stickiness, anti-stickiness, cost behavior

2.

Cost Stickiness and Cost Inertia: A Two-Driver Model of Asymmetric Cost Behavior

Number of pages: 38 Posted: 27 Apr 2015 Last Revised: 28 Jul 2016
Mark C. Anderson, Joo Hyung Lee and Raj Mashruwala
University of Calgary - Haskayne School of Business, University of Windsor - Odette School of Business and University of Calgary - Haskayne School of Business
Downloads 618 (45,626)
Citation 6

Abstract:

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asymmetric cost behavior, cost stickiness, cost inertia, SG&A costs

3.

Implications of Cost Behavior for Analysts’ Earnings Forecasts

Journal of Management Accounting Research, Forthcoming
Number of pages: 59 Posted: 18 Sep 2013 Last Revised: 10 Feb 2015
Mustafa Ciftci, Raj Mashruwala and Dan Weiss
American University of Sharjah - School of Business and Management, University of Calgary - Haskayne School of Business and Tel Aviv University - Coller School of Management
Downloads 557 (52,135)
Citation 1

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cost stickiness, cost variability, analysts’ earnings forecasts, expense forecasts

The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data

AAA 2008 Financial Accounting and Reporting Section (FARS) Paper, NYU Working Paper No. 2451/27558
Number of pages: 41 Posted: 10 Sep 2007 Last Revised: 05 May 2009
Daniel A. Cohen, Raj Mashruwala and Tzachi Zach
Texas A&M University College Station, University of Calgary - Haskayne School of Business and Ohio State University (OSU) - Fisher College of Business
Downloads 532 (54,626)
Citation 8

Abstract:

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Real earnings management, advertising, earnings benchmarks

The Use of Advertising Activities to Meet Earnings Benchmarks: Evidence from Monthly Data

Review of Accounting Studies, Forthcoming
Posted: 07 May 2009
Daniel A. Cohen, Raj Mashruwala and Tzachi Zach
Texas A&M University College Station, University of Calgary - Haskayne School of Business and Ohio State University (OSU) - Fisher College of Business

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5.

The Impact of a Heterogeneous Accrual-Generating Process on Empirical Accrual Models

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 44 Posted: 17 May 2007 Last Revised: 27 Feb 2011
Washington University in St. Louis - John M. Olin Business School, University of Calgary - Haskayne School of Business, Franklin Templeton Investments and Ohio State University (OSU) - Fisher College of Business
Downloads 368 (86,259)
Citation 1

Abstract:

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accrual models, earning management

6.

Technical Inefficiency, Allocative Inefficiency, and Audit Pricing

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 38 Posted: 13 Apr 2017
Drexel University, Menlo College, University of Calgary - Haskayne School of Business and University of Houston, Clear Lake
Downloads 78 (330,402)
Citation 1

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Technical Inefficiency, Allocative Inefficiency, Audit Pricing, Big 4, DEA

7.

Supply Chain Relational Capital and the Bullwhip Effect: An Empirical Analysis Using Financial Disclosures

International Journal of Operations and Production Management Volume 39 (5) DOI 10.1108/IJOPM-03-2018-0186
Number of pages: 59 Posted: 26 Nov 2018 Last Revised: 29 Aug 2019
University of Calgary, University of Calgary - Haskayne School of Business, University of Illinois at Chicago and University of Calgary
Downloads 71 (348,493)

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Bullwhip Effect, Relational Capital, Supply Chain, Regression Analysis, Financial Statements

8.

The Impact of the Bullwhip Effect on Sales and Earnings Prediction Using Order Backlog

Contemporary Accounting Research, Forthcoming
Number of pages: 47 Posted: 14 Apr 2017 Last Revised: 10 Mar 2018
Hsihui Chang, Jengfang Chen, Shu-Wei Hsu and Raj Mashruwala
Drexel University, Macquarie University, Tunghai University and University of Calgary - Haskayne School of Business
Downloads 66 (362,415)
Citation 1

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Order Backlog, Inventory, Bullwhip Effect, Supply Chain, Financial Performance

9.

Labor Adjustment Costs and Asymmetric Cost Behavior: An Extension

Management Accounting Research, Forthcoming
Number of pages: 39 Posted: 04 Sep 2019
Joanna Golden, Raj Mashruwala and Mikhail Pevzner
University of Memphis - School of Accountancy, University of Calgary - Haskayne School of Business and University of Baltimore - Merrick School of Business
Downloads 37 (465,095)

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reliance on skilled labor, labor adjustment costs, asymmetric cost behavior, cost stickiness

10.

Culture and Cost Stickiness: A Cross-Country Study

International Journal of Accounting, 51(3), 402-417
Posted: 16 Jan 2014 Last Revised: 11 Apr 2017
Karen A. Kitching, Raj Mashruwala and Mikhail Pevzner
George Mason University, University of Calgary - Haskayne School of Business and University of Baltimore - Merrick School of Business

Abstract:

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culture, cost behavior, cost stickiness

11.

Value Relevance of Accounting Information for Intangible-Intensive Industries and the Impact of Scale: The US Evidence

European Accounting Review, Forthcoming
Posted: 29 May 2013 Last Revised: 02 Oct 2017
Mustafa Ciftci, Masako N. Darrough and Raj Mashruwala
American University of Sharjah - School of Business and Management, Baruch College - CUNY and University of Calgary - Haskayne School of Business

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value relevance, intangibles, variation in scale, expensing versus capitalization

12.

The Moderating Role of Competition in the Relationship between Nonfinancial Measures and Future Financial Performance

Contemporary Accounting Research, Vol. 24, No. 3, 2007
Posted: 05 May 2011
Rajiv D. Banker and Raj Mashruwala
Temple University - Department of Accounting and University of Calgary - Haskayne School of Business

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Customer satisfaction, Employee satisfaction, Nonfinancial performance measures, Retail industry